
## **Trustees’ Annual Report for the period** 

## **From  6 Apr 22             Period start date   To   5 Apr 23             Period end date** 

## **Charity name: St Peter’s Life-Line** 

## **Charity registration number:  1136150** 

## **Objectives and Activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|“To promote education, and to prevent and<br>relieve poverty in Kenya.”|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or<br>services identified in the<br>accounts.|Para 1.17 and<br>1.19|We are a small grass-roots charity working<br>in an impoverished, marginalised, semi-<br>arid area of Kenya (County of Tharaka<br>Nithi), based in the parish of St Peter’s,<br>Kajuki, supporting a struggling community<br>with a wide range of projects. These range<br>from child education, capital projects for<br>schools, feeding programmes for primary<br>school children, micro finance scheme for<br>the disabled, caring for disabled children,<br>provision of water and irrigation, the<br>eradication of the foul scourge of FGM, the<br>provision of free sanitary pads, and cricket<br>farming to provide high protein food.|
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|Para 1.18|It is confirmed that the Trustees have taken<br>regard to the guidance issued by the<br>Charity Commission on public benefit.|



**Additional information (optional)** You may choose to include further statements where relevant about: 

||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Our policy on grant making is in principle to<br>give priority to our core projects –<br>education and care for the disabled – and<br>for other priorities on other projects to be<br>decided by our Kenyan Community Board,<br>with the available funding.|
|Policy on social investment<br>including program related<br>investment|Para 1.38|The only investments we make are:<br>-<br>time, effort and commitment of all<br>concerned, whether it be our<br>supporters, or the people of the St<br>Peter’s community|





|||-<br>much prayer.<br>both of which help to fulfil those needs of<br>the community.<br>We tend not to be too rigid in setting hard<br>objectives – we have aspirations, and are<br>made aware of major or minor<br>requirements or situations – and if we feel<br>called – we attempt to meet and sustain<br>them. All these as described in the Report,<br>and as in previous years, have been<br>achieved by the grace of God, who has<br>always met our needs (not necessarily our<br>wants!).<br>We work and consult with local community<br>authorities, individuals and organisations.<br>This empowers ‘local ownership’, and our<br>donors’ ‘spending intentions’ are validated<br>by us during our regular visits by seeing the<br>results ‘on the ground’, as well as<br>examining the relevant accounts during our<br>visits.<br>We very much value our 7-person local<br>Community Board who give of their time<br>and experience – as respected community<br>leaders – to meeting with probity and<br>integrity, the needs of their community.|
|---|---|---|
|Contribution made by<br>volunteers|Para 1.38|In UK we are an ‘all volunteer’ organisation<br>and are deeply grateful for their unstinting<br>and selfless efforts.|
|Other|||



## **Achievements and Performance** 

SORP reference 



|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|By God’s grace, the unstinting generosity<br>of our donors, and the wholehearted and<br>committed efforts of the community leaders<br>and project participants, great strides<br>continue to be made on all fronts.We see<br>the tangible outcomes of our projects –<br>overall lifting poverty, relieving hunger,<br>empowering women, improving quality of<br>life for the disabled, widening horizons<br>through education.|
|---|---|---|



**Additional information (optional)** You may choose to include further statements where relevant about: 

|Achievements against<br>objectives set|Para 1.41|With the immediate effects of Covid now<br>receding we were able to engage our<br>projects at ‘full strength’ again and regain<br>traction.<br>Funding and fund raising, as ever, remain a<br>challenge in this ‘cost of living crisis’. We<br>are indebted to two particular donors who<br>gave substantial donations, enabling all the<br>‘wheels to keep turning’.<br>**Schools:**The two parish schools that we<br>directly support are finding it challenging to<br>maintain and attract new pupils, as being<br>private schools, the fees are unafordable to<br>many parents who desire a quality<br>education for their children. The schools<br>continue to maintain their high academic<br>performance ratings, being well at the top<br>of regional league tables.<br>Our programme to**eliminate FGM**<br>continues in full, with every encouargiung<br>sign that the balance is now tipping our way<br>to eliminate this foul scourge within this<br>generation – the community at large are<br>beginning to ‘get it’. The most encouraging<br>signs were the attendance of 432 girls at<br>our weekly residential Alternative Rite of<br>Passage (ARP) programme in December,<br>where we normally budget for, and expect,<br>200 girls. The other very significant<br>breakthrough was one of the very secretive<br>circumciser women attending our seminar<br>and publicly declaring her opposition to<br>FGM, and as visible intent – bringing two of<br>her granddaughters along to attend the<br>ARP.|
|---|---|---|





On the back of our very successful micro finance schem for women – now fully sustainable – we have instituted a **micro finance scheme for the disabled community** , to include widows and other isolated and vulnerable people. The interest and uptake has been considerable, and we expect this project to deliver the success of our first scheme – but with the added bonus of the disabled community proving their individual worth, raising their self-esteem and improving their living standards and expectations. Our **primary schools feeding programme** has been maintained with some 1,800 children receiving a hot, daily lunch at 9 schools. The benefits of consistent and maximum daily attendance rates at the schools continue to be felt, ensuring that the children receive a continual and progressing education, as well as maintaining/raising individual and overall schools’ academic results as measured by National Exam results. The **free Clinic for disabled children** maintains its full programme of regularly treating the children of over 120 families, providing beneficial therapy, as well as that social dynamic of these families meeting regularly to offer support and exchange experiences and advice. We continue to work amongst the wider community to remove the stigma of these children of being ‘cursed’ and encouraging full inclusion. But above all we show these children and their families that they are LOVED. Our custom-designed **Respite House** caring 24/7 for the two brothers with muscular dystrophy and the two young boys with mobility challenges, continues to operate with their dedicated carers. We sponsor 12 children at **3 specialist schools for the disabled** , offering these children who would otherwise never have this opportunity – that precious gift of a mainstream education. Our **sanitary pad factory** started production with four workers manufacturing sufficient for a monthly distribution of over 1,500 packets to girls at local primary and secondary schools. **Three UK families and their children** visited and stayed at St Peter’s, seeing all 



|||our projects in action, learning about and<br>engaging with children and the local<br>community. Having been inspired by what<br>they experienced, these families and their<br>youngsters have become enthusiastic and<br>effective fundraisers.<br>During a period of severe food shortage<br>and rocketing prices we instiutiuted a<br>widespread programme to**distribute food**<br>**to the elderly and didsabled.**<br>We are so proud of Marcella, whom we<br>took from primary school right at the start of<br>the charity, and**has now graduated**with a<br>BA Ed from Nairobi University. She now<br>has a very good job wwith an educational<br>book publisher.<br>We continue to visit Polycom the charity<br>protecting girls and young women in the<br>**Nairobi slums of Kibera**, particularly in the<br>context of sanitary pad manufacture, but<br>also generally in matters of urban poverty,<br>and what we can learn from them.<br>Our learning experience of**cricket farming**<br>proceeds satisfactorily, and we have now<br>funded and built our mill to soon start<br>milling crickets for the production of a<br>protein rich foodstuff.<br>We continue to sponsor education at all<br>levels for orphan and impoverished<br>children, with 54 in our primary schools’<br>**Transforming Lives programme**, 24 in<br>**secondary &** **tertiary education**and 5 in<br>**university.**<br>Despite the continuing very challenging<br>fundraising environment, we have<br>**successfully achieved all our objectives**,<br>and will continue not only to so do, but<br>expand our reach in those existing or new<br>areas that need our attention.|
|---|---|---|
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41|**UK Achievements – Fundraising:**<br>As ever, we are very grateful indeed for the<br>**committed group of donors**who make<br>regular monthly payments (c£24,000 pa)<br>and form the basis of our budget planning<br>to meet core projects such as school fees,<br>and allowing us to plan or develop other<br>projects.<br>We are also very grateful for other<br>**individuals, corporate, church and**<br>**school communities**, with whom we work,|





|||and who donated sums over £1,000 giving<br>us a total of £71,326.<br>With these and other minor individual<br>donations we raised**£156,873**this financial<br>year.<br>We continue to**apply to major grant-**<br>**giving organisations**for funding, although<br>we do lack expertise and resources to<br>research and apply with only limited<br>success in today’s very competitive funding<br>environment.<br>Our**schools’ twinning programme**with<br>two Somerset primary schools, with visits<br>and illustrated talks to the schools and the<br>exchange of posters and letters, and some<br>welcome fundraising by the school pupils<br>continues. Engendering ‘Children caring for<br>children’.<br>A huge debt of gratitude to those<br>individuals, children and groups who go to<br>extraordinary lengths in devising and<br>executing a wide range of**fundraising**<br>**events**from cake sales to sponsored walks<br>to auctions and virtual balloon races!<br>Massive gratitude to the members of our<br>extensive and committed**Prayer Support**<br>**Chain**, who offer their support and prayers<br>on a regular basis, and without whom we<br>could not function_._|
|---|---|---|
|Investment performance<br>against objectives|Para 1.41|We achieved all our charitable objectives<br>with financial deployment as follows:<br>Education fees – £38,350<br>FGM campaign – £10,190<br>Salaries – £15,139<br>Disabled Action Plan – £28,060<br>Sanitary pads project – £2,807<br>Crickets project – £4,564<br>Schools’ feeding prog – £30,286<br>Feeding elderly/disabled – £17,200<br>Bridging loan repay – 8,000<br>Oct visit payments – 8,570<br>Feb trip payments – 1,345<br>Misc – 1,255<br>Bank & JustGiving charges – 1,302<br>**Expenses – £0**<br>**Overheads – £0**<br>**Total expenditure – £167,068**|
|Other||We also receive a lot of work in kind (pro<br>bono) from many generous people who<br>have the know-how and are prepared to<br>give their time, expertise and enthusiam.|





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|The opening balance in our current account<br>was £19,195.<br>Our Income was £156,873 giving us a<br>credit total of ££176,068 at the start of the<br>year.<br>Our Expenditure was £167,068, leaving a<br>credit balance of £9,000 carried forward to<br>the next FY.|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|We aim to maintain a minimum balance of<br>£2,000 in our current account in UK, to<br>cope with any unforeseen situations in<br>Kenya–usuallymedicalemergencies.|
|Amount of reserves held|Para 1.22|£2,000|
|Reasons for holding zero<br>reserves|Para 1.22||
|Details of fund materially in<br>deficit|Para 1.24|N/A<br>We will not seek an overdraft, or incur any<br>debts.|
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23|See principal risks, below.|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

|The charity’s principal<br>sources of funds (including<br>any fundraising)|Para 1.47|See para above on Fundraising activities.|
|---|---|---|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46|Our only investment is in prayer, and in our<br>people, both in UK and in Kenya.|
|A description of the principal<br>risks facing the charity|Para 1.46|Principal risks:<br>- a destabilisation of national or local<br>government, causing lack of access to<br>Kenya or the area<br>- a drought period so severe as to<br>outstrip our resources to meet it<br>- although low where we work, the risk<br>of terrorism in Kenya, and subsequent<br>imposed travel restrictions.<br>- Any future pandemic restrictions which<br>could (and have previously) deny access to<br>Kenya or the area.<br>If these risks materialise there is little that<br>we as a small charity can do to actively<br>ameliorate or manage them.|





||||
|---|---|---|
|Other||We are not an ‘arm’s length’ charity, we<br>work directly with, and know personally, the<br>Principals involved in running the schools<br>and community, as well as local<br>government and church officials, parents,<br>school staff and most importantly, the<br>children and other project participants.<br>We are a Christian based, all-volunteer<br>organisation. However, whatever faith, or<br>lack of it, is not an issue or a barrier for our<br>work in UK or Kenya.<br>None of us take fees, claim any expenses<br>for governance, nor do we levy any<br>expenses or overheads against the<br>charity’s income for any administration or<br>running costs (unavoidable bank charges<br>excepted).<br>So, all donations go to our projects.|



## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:|||
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|<br>Para 1.25|Trust Deed|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|Charitable Trust|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled<br>to appoint one or more<br>trustees|Para 1.25|As proposed by the two Co-founders, and<br>unanimously endorsed by the remaining<br>Trustees.<br>In keeping with our**pro bono**policy of not<br>levying any charges for governance or any<br>other overheads (unavoidable bank<br>charges excepted), our Trustees give freely<br>of their time, for which we are very grateful.|



**Additional information (optional)** You may choose to include further statements where relevant about: 

|Policies and procedures<br>adopted for the induction<br>and training of trustees|Para 1.51|Any new Trustee will normally be familiar<br>with all aspects of our work. We will ensure<br>induction with Charity Commission<br>requirements.|
|---|---|---|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51|We have informal links and contacts with<br>other aid organisations working in UK and<br>Kenya, particularly on FGM, feeding,<br>disability, period poverty and cricket<br>farming whereby we exchange information<br>and experiences, and seek contextual<br>advice when necessary.|
|||No formal or any affiliation with any other|





|Relationship with any<br>related parties|Para 1.51|organisation.|
|---|---|---|
|Other|||



## **Reference and Administrative details** 

|Charityname|StPeter’sLife-Line|
|---|---|
|Other name the charity uses||
|Registered charity number|1136150|
|Charity’s principal address|4 Admiral’s Mead, Butleigh, Glastonbury, Somerset BA6 8UE<br>England.|
|||



## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20<br>|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**<br>**year **|**Dates acted if not for whole**<br>**year **|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|---|---|---|
||D Baldwin|Chair|||||
||S Curtis|Secretary|||||
||D Inglis||||||
||V Adeya||||||
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||Corporate trustees–names of the directors at the date the report was approved<br>**Director name**||||||
||**Director name**||||||
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Name of trustees holding title to property belonging to the charity 

**Trustee name Dates acted if not for whole year** 

## **Funds held as custodian trustees on behalf of others** 

Description of the assets held in this capacity 

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects 

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

**Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 



**Other optional information** 

## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

|**Signature(s)**<br>**Full name(s)**<br>**Position (eg Secretary,**<br>**Chair, etc)**<br>**Date**|(in the original)|(in the original)|
|---|---|---|
||David Baldwin MBE|Susannah Curtis|
||<br> <br>Chair|Secretary|
||17 Nov 23||
||17 Nov 23||






**Charity Name No (if any) St Peter's Life-Line 1136150 Receipts and payments accounts** 

## **CC16a** 

**For the period** Period start date Period end date **To from** 6-Apr-22 5-Apr-23 

## **Section A Receipts and payments** 

|**Section A Receipts and payments**|||||
|---|---|---|---|---|
|**A1 Receipts**<br>Major donors < £1,000<br>**73,696**<br>Minor & monthlydonors<br>**38,185**<br>HMRC Gift Aid<br>**14,045**<br>JustGiving<br>**28,552**<br>PayPal<br>**2,395**<br>**-**<br>**-**<br>**-**<br>**156,873**<br>**-**<br>**-**<br>**_Sub total_                               -**<br>**_Total receipts_                156,873**<br>**A3 Payments**<br>Schools/uni fees<br>**38,350**<br>FGM/ARP<br>**10,190**<br>Disabled Action Plan<br>**28,060**<br>Salaries<br>**15,139**<br>Sanitary pads<br>**2,807**<br>Cricketsproject<br>**4,564**<br>Feeding programmes<br>**47,486**<br>Miscellaneous<br>**1,255**<br>Self bridgingloan repayment<br>**8,000**<br>Kenya transport<br>Sewingmachine<br>Capital works<br>Kenya visit repayments<br>**9,915**<br>Bank & JustGiving charges<br>**1,302**<br>**167,068**<br>**-**<br>**-**<br>**_Sub total_                                -**<br>**_Total payments_                167,068**<br>**_Net of receipts/(payments)_ -               10,195**<br>**A5 Transfers between funds**<br>**-**<br>**A6 Cash funds last year end**<br>**19,195**<br>**_Cash funds this year end_                    9,000**<br>**Unrestricted**<br>**funds**<br>**to the nearest      £**<br>**_Sub total_**_(Gross income for AR)_<br>**A2 Asset and investment sales,**<br>**(see table).**<br>**A4 Asset and investment**<br>**purchases, (see table)**|**to the nearest £**<br>**Restricted**<br>**funds**|**to the nearest £**<br>**Endowment**<br>**funds**|**Total funds**<br>**to the nearest £**|**Last year**<br>**to the nearest £**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**73,696**<br>**38,185**<br>**14,045**<br>**28,552**<br>**2,395**<br>**-**<br>**-**<br>**-**<br>**156,873**|**62,940**|
|||||**38,544**|
|||||**9,628**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**-**|
|||||**111,112**|
||||||
||**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**||
|||||**-**|
|||||**-**|
||||||
||**-**|**-**|**156,873**|**111,112**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|**38,350**<br>**10,190**<br>**28,060**<br>**15,139**<br>**2,807**<br>**4,564**<br>**47,486**<br>**1,255**<br>**8,000**<br>**9,915**<br>**1,302**||
|||||**24,460**|
|||||**12,000**|
|||||**23,342**|
|||||**13,120**|
|||||**3,367**|
|||||**2,886**|
|||||**25,830**|
||||||
||||||
|||||**1,060**|
|||||**542**|
|||||**2,615**|
|||||**1,766**|
|||||**809**|
||**-**|**-**|**167,068**|**111,797**|
||||||
||**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**||
||||||
|||||**-**|
||||||
||**-**|**-**|**167,068**|**111,797**|
||||||
||**-**<br>**-**<br>**-**<br>**-**|**-**<br>**-**<br>**-**<br>**-**|**-               10,195**<br>**-**<br>**19,195**<br>**9,000**|**-                   685**|
|||||**-**|
|||||**19,880**|
|||||**19,195**|





## **Section B Statement of assets and liabilities at the end of the period** 

|**Categories**<br>**B1 Cash funds**<br>**B2 Other monetary assets**<br>**B3 Investment assets**<br>**B5 Liabilities**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>Signed by one or two trustees on<br>behalf of all the trustees|**Details**<br>**Details**<br>**Details**<br>**Details**<br>**Details**<br>Signature<br>**_Total cash funds_**<br>(agree balances with receipts and payments<br>account(s))|**to nearest £**<br>**to nearest £**<br>**9,000**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**9,000**<br>**-**<br>OK<br>OK<br>**to nearest £**<br>**to nearest £**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**Cost (optional)**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>Print Name<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Fund to which**<br>**asset belongs**<br>**Fund to which**<br>**asset belongs**<br>**Fund to which**<br>**liability relates**<br>**Amount due**<br>**(optional)**|**to nearest £**<br>**Endowment**<br>**funds**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**to nearest £**<br>**Endowment**<br>**funds**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**<br>**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**<br>**(optional)**|
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||||Date of<br>approval|
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## **Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

**Report to the trustees/ members of** 

Charity Name 

St Peter’s Life-Line 

**On accounts for the year ended** 

5 Apr 23 

## **Charity no (if any)** 

1136150 

## **Set out on pages** 

(remember  to include the page numbers of additional sheets) 

## **Responsibilities and basis of report** 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 05/04/2023. 

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out  under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination.  I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: 

- accounting records were not kept in accordance with section 130 of the Act or 

- the accounts do not accord with the accounting records 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ 

(in the original) 13 Nov 23 

**Signed: Date:** 

**Name:** 

JA GOOLDEN 

**Relevant professional qualification(s) or body (if any):** 

**October 2018** 

1 

**IER** 



MATT 

**Address:** 

6 Admiral’s Mead, Butleigh 

Glastonbury 

Somerset BA6 8UE 

**Section B                           Disclosure** 

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). 

**Give here brief details of any items that the examiner wishes to disclose** . 

**October 2018** 

2 

**IER** 

